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 From the following information, calculate labour variances:·
fC, =- I oco vri,f-
Sf<n J,;(.9 1t-c-f1x/ ~ - , Standard for 100 units: 500 labour hours.
1---.-hv----;;R~,,k-:- ~r~ -r-i h y 7 c; J-< r Rate f 24 per hour.
Actual production: 1,000 units were produced.
[?_ooo j 2 1 / z~cco 5Zoo, z. ..r Total wages paid f1,30,000 for 5,200 hours.

I Ceit of St-&. hy fey A-c-fvd ou+pvr-

hY F<; ('0 LE v = CJ h- ft-n) SR___
.roo h"Y I oo lln1r
{!b oc:, - .S-2 o o) ?_ 7
[ Sb Do hj> < / O OD vn, l_
<rbD (A)
) L Cv= ~H XJ/2-)-(11-n ><A-1<-)
(j) Ve~ frc -f1v.r.,
: / ZOoo o - I]OD DO ::c /000 0 (4)
LC v= L~ v +- LE v
L f- V : ( S/2. - ~ ) Pr '1 ;: .S-200 (A-J o (A) + ro
.:-(?..1 - 2. s-) .r-2oa - s- zooCA) - I 00 00 0J
 I
l
l ~>H•= I
lo..l,ou..t. fate. \kwOJ'l(I! ( L "'> ( LEv)L~ Efi::u~~ Vcwo.flc~
"~x (..s~ - R.'I Sl<.. X ( s~1- Mt)

I-=·l .__ {' \ ~• (u::_,,

~oLw,......,
.S-tw-,a 1-1 01.<U ( .s "1) : .36 O U ..'I c. AH )( (SR.. - All)
4 ~ H ~ ( A 1-1)::. f+.oo = 400 )((1 5"0- I 4-0)
• 400 '.><.O 10
5-+tl_nc:(o.)~ R.a.~ (s~) 50 f>"" ho~ /Lllv • 4o(F~
Rdtc(l"I~) ::~11+-0~ho~ ' I_. E-~c., r...., \J N.,.J.{L "\

..::- !:_ .) \ "'....,...,_.l "<.. ( L '\ Lev::. SR)( (~H- PtH)

tc v: (SH 'I< se)-(~11 l(.f'IR) ::. I ',O'X(:?.60- 400)
~(3,o'><150)-(~oox, 40 ) = I S-o ")( { 4o)
: 540 S(.o Rev =6o c.q) 1
'LJ.~~
/Lev .. 2o(~
Lev'::. LRv + Lt-f'
• L()(A) : 'to(~)+ 6o (A)
 r I, , \ '
-
:\ LI I r
.
~~~---
S+o..,,datcl H o~ r~ 4 uru+ oF-0/P).::. 24 HOLU.4 LC.Y: (SH X Se. )- 0H1 x A~ )
(1osoo X 3) - ( 10500 x 3-10)
.lk wc u 0uf(>ut- (Ao)=- 1gco u.r ub
S ~ H9 cA' )( A-£.t:v.a.J = 32 40 0 - 32 .?5 °
Sf an d~ H ~
( SH ) S~nola-u Owf>L-tt" Ou :tp "t ( LC V = 150(A) l
A LoJ,()U.L \ 0 ,...,,..c I lJ?..\,)
• 2.4 X 18 00
'+ LR.'t: F\H X( Sl( .-A ~)
ISH :: Io~ oo Hol.l..U\ ::. 10500 )( ( 3 - 3· IO)
= I os oc >< (o -to)
S'-tCAnc:t °' d. 'Rat<. Cs~
4 2.4 HOU .,...,. 1-L-R..v-= -1 OS b (~ 3]
i_ X 7 ) 6 ho ~ 1

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